Analyzing Manufacturing Cost Accounts Clapton Company manufactures custom guitars in a wide variety of styles. The following incomplete ledger accounts refer to transactions that are summarized for May: a. Materials Requisitions \$ b. Work in Process Beginning Balance : c. Direct Materials 1 d. Direct Labor \$ e. Factory overhead applied \$ f. Completed jobs 1 g. Cost of goods sold 5 h. Indirect labor 9 In addition, the following information is available: a. Materials and direct labor were applied to the following jobs in May: d. Customer jobs completed and units sold in May were as follows: Required: 1. Determine the missing amounts associated with each letter and complete the following table. If required, round amounts to the nearest dollar. If an answer is zero, enter in " 0 ". Enter all amounts as positive numbers. a. Materials and direct labor were applied to the following jobs in May: b. Factory overhead is applied to each job at a rate of 140% of direct labor cost. c. The May 1 Work in Process balance consisted of two jobs, as follows: as positive rumbers. a. Moterials Requisitions 1 b. Work in Process Beginning Balance : c. Direct Materials d. Direct Labor